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Issues involved:
The interpretation of a notification under Section 3B of the Madhya Pradesh Electricity Duty Act, 1949 regarding exemption for producers running industries with their own generating units. Judgment Summary: Issue 1: Interpretation of Notification under Section 3B The appellants claimed exemption under a notification exempting producers running industries with their own generating units from payment of duty. The High Court held that only producers who set up generating units after a specified date were entitled to the exemption. The Supreme Court emphasized that exemption notifications in fiscal matters must be strictly construed. The Court cited precedent stating that entitlement to exemption depends on the construction of the notification in its entirety. The appellants' attempt to interpret the notification differently was rejected by the High Court, which held that the exemption applied only to industries establishing generating units after the specified date. The Supreme Court upheld the High Court's decision, stating that the language of the notification clearly indicated the intention to exempt industrial units established after the specified date. The Court found no reason to disagree with the High Court's conclusions and dismissed the appeals. This judgment clarifies the importance of interpreting exemption notifications in fiscal matters strictly and in their entirety, without dissecting them to suit specific interpretations.
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